47 C.F.R. § 32.5300 Uncollectible revenue.
Title 47 - Telecommunication
This account shall be charged with amounts concurrently credited to Account 1170, Receivables. [67 FR 5694, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Instructions For Revenue Accounts
§ 32.5300 Uncollectible revenue.